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Bonnet & Guyonnet
Bonnet & Guyonnet built motocyclettes at 54, Rue d'Hautpoul, Paris, 1907~1910.
M. Canonne had also been involved with the firm, it appears, and left on Christmas Day in 1910. The firm at that time were still building motorcycles and used the Phebus brand. An advertisement appeared in September 1918 "Automobilia" for Phebus motorcycles. They also built the Daring motorcycle.
The firm still existed in 1926 but did not appear to be building motorcycles.
Sources: babethhistoires.centerblog.net, Bourdache p435